9911796707
|
Home
Issues: Classification of imported "Rubber Roller cleaning machine" under Heading No. 8448.00 or 8479.89
Classification under Heading No. 8448.00: The appellant imported a "Rubber Roller cleaning machine" and sought classification under Heading No. 8448.00, arguing it is an auxiliary machine used with textile production machinery. The machine gives chemical treatment to rubber rollers for smoothness, essential in the textile industry. The appellant contended that since the machine is directly connected to machines for yarn production, it qualifies as an auxiliary machine under Heading 8448. Classification under Heading No. 8479.89: The Revenue argued that the machine works independently to clean rubber rollers and cannot be considered an auxiliary machine as it does not work in conjunction with textile production machinery. They asserted that Heading 8479.89 is the correct classification, as it covers machines with individual functions not specified elsewhere. The Revenue highlighted that the impugned machine only provides chemical treatment to rubber rollers, making it distinct from machinery for textile production. Analysis: The Tribunal examined the competing tariff entries of Heading 8448.00 and 8479.89. Heading 8448 covers auxiliary machinery for textile production machines, emphasizing devices that complement or extend the functions of main machines. The Tribunal referenced HSN notes illustrating auxiliary machinery like dobbies, jacquards, and stop motions used in textile production. These examples demonstrated the necessity for auxiliary machines to work in conjunction with textile machinery for yarn production, which the impugned machine did not fulfill. Regarding the alternate plea for classification under Heading 8477.80, introduced at the appellate stage, the Tribunal clarified that this heading pertains to machinery for working rubber or plastics, which did not align with the impugned machine's function of cleaning rubber rollers. The Tribunal then analyzed Heading 8479.89, which encompasses machines with individual functions not specified elsewhere. Referring to HSN notes, they listed various machines falling under this heading, including those for cleaning inking rollers and applying abrasive to backings, demonstrating the diverse functions covered under 8479.89. The Tribunal applied the HSN notes indicating devices with "individual functions" as those distinct from and independent of other machines. They concluded that the impugned machine's unique function of cleaning rubber rollers aligned with the description under Heading 8479.89. The Tribunal determined that the machine's function was not covered specifically under any other heading, making 8479.89 the appropriate classification. Consequently, the appeal was rejected, and the impugned order was set aside in favor of classification under Heading 8479.89. This detailed analysis highlights the Tribunal's thorough consideration of the arguments presented by both parties and the application of relevant legal principles and tariff classifications to arrive at a reasoned decision.
|
